Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/60247Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.date.accessioned | 2020-09-07T06:32:54Z | - |
| dc.date.available | 2020-09-07T06:32:54Z | - |
| dc.date.issued | 1971 | - |
| dc.identifier.citation | Buttigieg, J.M. (1971). Off-shore companies legislation: a comparative study (Master's dissertation). | en_GB |
| dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/60247 | - |
| dc.description | LL.D. | en_GB |
| dc.description.abstract | This study does not purport to be an exhaustive exposition of what is a very modern and highly intricate subject. It attempts to analyze the legal implications involved in the incorporation and maintenance of offshore companies. Reference to the problems which arise within the domestic jurisdiction, as a result of offshore operations is frequently made. Ante-tax avoidance provisions, intended to curb the activities of persons who seek to avoid domestic taxes by operating through offshore companies, are also examined. The study is meant to be comprehensive without purporting to be exhaustive. Certain problems were only hinted at. Time and space did not permit further discussion. Various systems of company law and fiscal legislations have been examined and compared. | en_GB |
| dc.language.iso | en | en_GB |
| dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
| dc.subject | Corporations -- Taxation -- Law and legislation | en_GB |
| dc.subject | Investments, Foreign -- Taxation -- Law and legislation | en_GB |
| dc.title | Off-shore companies legislation : a comparative study | en_GB |
| dc.type | masterThesis | en_GB |
| dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
| dc.publisher.institution | University of Malta | en_GB |
| dc.publisher.department | Faculty of Laws | en_GB |
| dc.description.reviewed | N/A | en_GB |
| dc.contributor.creator | Buttigieg, Joseph M. | - |
| Appears in Collections: | Dissertations - FacLaw - 1958-2009 | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Buttigieg_Joseph_M_OFF-SHORE COMPANIES LEGISLATION.pdf Restricted Access | 10.15 MB | Adobe PDF | View/Open Request a copy |
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